I am writing in support of the Securities and Exchange Commission's proposal to designate a U.S. Certified Public Accountant (CPA) license in good standing as a qualifying credential for accredited investor status under Rule 501(a)(10) of Regulation D. As a licensed CPA and accounting executive, I believe the proposal appropriately recognizes that financial sophistication is not measured solely by income or net worth. CPAs undergo rigorous education, examination, licensing, ethical, and continuing education requirements that develop the skills necessary to evaluate complex financial information, assess risk, and make informed investment decisions. In many cases, a CPA possesses greater financial expertise than an individual who qualifies as an accredited investor solely through wealth-based thresholds. Expanding eligibility to CPAs would better align the accredited investor definition with demonstrated professional competence and financial knowledge while preserving investor protections. As an individual who already qualifies as an "accredited investor", I respectfully encourage the Commission to approve the designation of a U.S. CPA license in good standing as a qualifying credential for accredited investor status. Thank you for your consideration. Respectfully, David Ramirez, CPA